NBA

Kevin Durant says his personal chef is for pleasure ... not for business ... and now KD is suing his accountant claiming the guy tried to screw over the IRS by making it seem the cook was an essential part of his NBA career.

TMZ Sports has learned ... Durant is going after Joel Elliott -- claiming Elliott got him in some deep trouble with Uncle Sam over the years by trying to write off several business expenses that clearly weren't business related.

Case in point -- Durant's personal chef.

In his lawsuit, Durant says, "Fees paid to a personal chef would not be regarded by a reasonably prudent accountant as qualifying for a business expense deduction."

Durant says the personal chef deduction was just one of MANY irresponsible accounting moves by Elliott that landed KD in hot water with the IRS.

In fact, Durant says his tax returns from 2007 to 2011 are so messed up, he had to hire another firm to fix what Elliott screwed up.

KD says the whole ordeal has cost him more than $200k -- and he wants Elliott to pay.

Ray Allen is worth between $200 and $300 MILLION DOLLARS ... and even though it's "not smart" for the guy to play high-stakes blackjack, Ray can afford it ... so says Kenny "The Jet" Smith.

The "NBA on TNT" analyst was leaving LAX yesterday when we asked him about Allen's $10k-per-hand blackjack run in Vegas over the weekend ... a run that didn't turn out well for Ray.

"It's not smart, but it's like $100 to him," Kenny said ... "He's got enough money to probably fund the hotel."

Then, after estimating Ray's ENORMOUS net worth, Kenny dropped some serious wisdom:

"A guy who can play $10k-a-hand in blackjack, I'm not worried about him ... it's the guy who's got ten dollars and loses ... that's the guy I'm worried about."

#true.

He CRUSHED it at the NBA Celebrity All-Star game ... so it's no wonder Secretary of Education Arne Duncan says President Obama always takes him on his team during White House pick-up games.

If you missed the game ... Duncan was a STUD -- chalking up 20 points, 11 rebounds and 6 assists during his MVP performance.

When he arrived back in D.C. on Monday, Duncan hadn't let the success get to his head -- and gave props to Kevin Hart (who initially won the award based on the fan vote, but gave it Duncan because he deserved it).

He also praised Obama as a "good teammate."

For the record, Duncan played college ball at Harvard before spending some time in a pro league in Australia.

Bottom line -- dude can ball.

Kenyon Martin doesn't just think those special sleeved NBA jerseys are ugly ... he thinks they're emasculating -- telling TMZ Sports they belong in the WNBA!

The New York Knicks star was leaving Greystone Manor this weekend ... when we asked how he felt about the sleeved unis NBA teams had to wear during the Christmas Day games.

"I think they're WNBA jerseys," Martin said.

"I had to go with it, it's the job, you got to wear the company uniform ... so, it is what it is."

He adds, "It's all about money at the end of the day ... do I agree with it? No. Do I understand it? Yeah."

Turns out not every NBA player smokes weed ... so says Oklahoma City Thunder big man Serge Ibaka ... who tells TMZ Sports he's never lit up once.

The 6'10" shot blocker was leaving AV nightclub in Hollywood this weekend ... when we asked him if he thought the NBA would ever ease up on players using marijuana.

Serge's response: "I don't know ... I've never used it so I don't know."

Ray Allen was LIGHTING UP a blackjack table in Vegas over the weekend ... dropping $10k per hand at the Bellagio ... and TMZ Sports has the pics.

The Miami Heat superstar decided to try his luck with the cards on Saturday night ... and posted up at a $1,000 minimum table in the exclusive Club Prive high-rollers lounge.

You can check out his stack (don't worry, it's OK to look) ... it appears Ray was gambling with somewhere between 30 and 40 yellow chips ($1,000-a-pop).

Our casino sources who were there during the gambling run tell us Ray -- who once signed an $80 MILLION contract -- didn't have a great showing at the table ... and walked away empty handed.

Hopefully, he stayed long enough to get his free drink.

We reached out to Ray's camp for comment -- so far, no word back ... but you know somewhere, Charles Barkley is smilin'.

Miami Heat center Chris "Birdman" Andersen is cutting ties with his Colorado nest -- the same house the FBI raided in a crazy kiddie porn investigation two years ago, TMZ Sports has learned.

The 7-footer bought the 5,691 sq ft crib in Larkspur, CO back in '09 for $500K -- but back in 2012, feds raided the place in an investigation allegedly involving an underage girl.

But the whole thing was BS and Anderson was cleared of any wrongdoing.

Birdman put the place on the market last year -- asking $925K -- but he ended up settling for $750k back in November ... chalking up a cool $250k profit.

With NBA All-Star Weekend underway in New Orleans ... the STRIP CLUBS ARE ALREADY BLOWING UP ... with huge stars and famous strippers going absolutely bonkers!

We know ... ballers like Tim Hardaway and Warren Sapp hit up Rick's Saloon on Bourbon Street -- where one stripper pulled in $3,800 LAST NIGHT!!!

(Though we're told Warren was a little stingy with the $$$ ... which is good since he's still recovering from that whole bankruptcy thing)

Fun Fact -- the strip club scene is expected to be so insane this weekend, joints are IMPORTING dancers from other clubs. We're told Rick's shipped in some ladies from V-Live in Houston.

But these aren't your usual strippers ... we're told the BEST-OF-THE-BEST come to town for All-Star Weekend ... since, historically, people throw more cash around than at any other sports event.

And get this ... NBA players are even organizing their own strip events.

N.O. Pelicans star Tyreke Evans is hosting his own "Strip-A-Thon" packed with some of Atlanta's finest naked ladies ... and the flyer for the party reads "OVER 1 MILLION IN CASH IN THE BUILDING."

Take it away Lil Wayne ...

All good things must come to an end ... including Steve Nash's career -- 'cause despite his incredible run in the NBA, Gary Payton says it's time for Steve to hang it up.

The Glove was at LAX this week when we asked about the constantly-injured Lakers star ... who's only played in 60 of the the Lakers 135 games since joining the team.

"He gettin' hurt to much," Payton says ... "I mean, when you are getting hurt that many times, you think you can play, but it don't help you ... I think he should go on a little."

Kobe Bryant didn't have to go through the regular NBA hazing rituals when he was a rookie -- in fact a bunch of retired Lakers GREATS came out to initiate the Mamba including Kareem Abdul-Jabbar ... so says Cedric Ceballos.

The former NBA All-Star appeared on the "TMZ Sports" TV show and told us ... back when Kobe was drafted in '96, most of the team took it easy on the guy since he was fresh out of high school ... but he definitely had to pay his dues.

"We'd make him chase balls into the stands of the huge arenas, or take bags off the plane in the freezing cold. Or we'd say, 'I need coffee from Starbucks and donuts from Krispy Kreme' -- and it'd be 2am in a town we just arrived in."

And who was behind the hazing?

Cedric says Eddie Jones used to make Kobe bring him Gatorade right before every game ... but the fun didn't stop there!

"Even the veterans who are retired ... James Worthy, Kareem, Wilt Chamberlain ... all those guys came down to give him a little bit of rookie hazing, knowing that he was going to be the great player he is."

Cedric says Kobe "understood what it was all about" and didn't remember the Mamba resisting ... but says the hazing was all about having fun -- "We don't belittle the guys."

Word of advice to NBA players ... wrap it up TIGHT for All-Star weekend -- 'cause the gold-diggers are heading to New Orleans IN DROVES ... so says Mannie Fresh, one of the most powerful guys in rap.

Mannie -- who'll be judging a rap contest in the Big Easy this weekend -- tells TMZ Sports, "It's going down. There's gonna be a lot of chicks lookin' to get theirs ... ogling salaries."

He's right ... and one of the spots the wallet-chasers are sure to hit up is The Maison -- where Manny and Portland Trailblazers stud Damian Lillard are judging the "4-Bar Friday" freestyle rap contest.

FYI -- Lillard created the "4-Bar Friday" challenge on social media ... where people post videos of themselves trying to spit 4 lines of a rap.

Tons of NBA stars have posted their best "4-Bar Friday" attempts online in the past ... including LeBron James, Paul George, Harrison Barnes, Draymond Green, and even Damian himself.

No word if all those superstars are hittin' up the party -- but Manny says one thing's for sure ... "There will be a lot of people with a lot of money."

Former NBA megastar Stephon Marbury's wife is at war over nearly a million bucks worth of jewelry which she claims was stolen right out from under her.

Latasha Marbury had a pair of diamond earrings, a diamond pendant and a diamond necklace which she claims she had to sell to reduce the insanely expensive insurance premiums she was paying for her $2.5 mil jewelry collection. Yes, even rich people get cash-strapped.

Latasha claims she took the 3 items -- worth $900,000 -- to an NYC jeweler to sell, but she claims he outright stole them from her.

So Latasha filed a theft claim with her insurance company. Now here's the snag. The insurance company says the only way it would pay on a theft claim is if the jewelry were taken by force or stolen from a safe place.

The insurance company claims in Latasha's case she voluntarily handed the goods over so it's a case of tough luck.

With only 2 years left in his term, President Barack Obama should start planning for his next job ... and according to David Stern -- his first post-presidential gig could be NBA coach!!!

The ex-commish was leaving a State Dinner at the White House with his wife Tuesday night when we asked if he had any tips for B.O. when his term's up in 2016.

Stern's response: "Yeah, I'm gonna represent him ... he's gonna be a COACH!"

Stern wasn't the only sports figure at the State Dinner ... Kevin Johnson and Jason Collins were there too.

The Menu -- Guests dined on some pretty awesome food ... including caviar, quail eggs, 12 varieties of potatoes, a winter garden salad, dry-aged rib eye beef, chocolate malted cake made with bittersweet chocolate from Hawaii and tangerines from Florida and served with vanilla ice cream.

It doesn't matter that Ben McLemore was the 7th overall pick in the NBA draft ... or the fact he's considered a legit future star ... he's still a rookie -- which means, he's gotta carry a "Hello Kitty" backpack around NYC.

We spotted the Sacramento Kings shooting guard on his way to the team bus -- but it wasn't the fact that he's 6'5" that drew our attention ... it was the bright pink bag on his shoulder.

The 21-year-old admitted, "It's a rookie thing right here" ... yeah, no kidding.

Could be worse -- at least he didn't have to shave his head like Friar Tuck, right Tim Tebow?

Former NBA player Quentin Richardson was just booted off his flight after a dispute with a flight attendant ... TMZ Sports has learned.

Q was in the 1st class section of a flight out of Orlando, FL headed for LAX ... but he never got off the ground.

We spoke with Quentin who confirms he was escorted off the plane and claims it was all over a failure to return his seat to the full and upright position.

Quentin says the flight attendant told him to move his seat up so the flight could take off ... and next thing he knew, he was being asked to leave the flight.

It's unclear exactly what happened between the two ... we suspect the flight attendant is going to have a much different story.

We do know Richardson was NOT arrested ... and the flight eventually took off without him.

Kevin Hart Fun Fact: He refers to his penis as a "weapon."

Kevin Hart Funner Fact: He guarantees that if he three-peats as MVP of the NBA Celebrity Game at All-Star weekend, he's gonna pull out said "weapon" and walk off the court NAKED.

The "Ride Along" star made the promise on tonight's episode of Jim Rome on Showtime ... warning, "I suggest you get your blur signs ready 'cause I'm gonna let it all hang out."

Hart's got some serious competition this year ... like Secretary of Education Arne Duncan, Victoria's Secret model Erin Heatherton and his arch rival from last year, Nick Cannon.